TFL Vsebine / Revija SIR*IUS

Mitigation of Internal audit`s reputation risk in practice – challenges and opportunities

V članku so predstavljena teoretična izhodišča obvladovanja tveganja ugleda notranje revizije, ki so razširjena in dopolnjena tudi s primeri iz prakse. Poleg elementov tveganja ugleda, ki izhajajo iz notranjerevizijskih poslov, prispevek izpostavlja še nekatere druge vidike oz. situacije, vedenja in dejanja, ki lahko negativno vplivajo na uspešnost obvladovanja tveganja ugleda notranje revizije. Poudarjena je nujnost zavedanja vsakega notranjega revizorja, da v prvi vrsti sam nosi odgovornost za pozitiven prispevek k obvladovanju tveganja ugleda notranje revizije oz. notranjerevizijske stroke.

The article presents the theoretical starting points of Internal audit`s own reputation risk management, which are expanded and supplemented with practical examples. In addition to the elements of reputation risk arising from regular internal audit operations, the article highlights some other aspects or situations, behaviours and actions that may adversely affect successful mitigation of Internal audit`s reputation risk. Emphasis is placed on the necessary awareness of each individual internal auditor that he or she is primarily responsible for making a positive contribution to managing the reputation risk of the entire Internal audit department and, last but not least, the profession as such.